In a large bowl, whisk together the flour, powdered sugar, baking powder, and salt.
Add the cold, cubed butter and cut it into the flour mixture using a pastry blender or your fingertips until the mixture resembles coarse crumbs.
Add the egg yolks, honey, vanilla sugar, and grated orange zest. Quickly knead until a smooth dough forms.
Wrap the dough in plastic wrap and refrigerate for at least 30 minutes to make it easier to handle.
On a lightly floured surface, roll out the chilled dough to a thickness of about 3-4 mm. Use linzer cookie cutters to cut out circles.
Using a smaller cutter, cut out the centers of half of the circles to create the characteristic linzer "window".
Place the cookies on a baking sheet lined with parchment paper and bake in a preheated oven at 350°F (180°C) for about 10-12 minutes, or until golden brown.
Remove from the oven and let cool completely on a wire rack. Spread the flat side of the solid cookies with orange marmalade.
Top the marmalade-covered cookies with the window cookies and gently press together.
Dust the finished linzer cookies with powdered sugar. Allow them to stand for at least a few hours before serving to allow the flavors to meld.
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